Faculty Syllabus

The instructor reserves the right to make adjustments to the class schedule as necessary in order to enhance the achievement of learning outcomes.

Course Requirements:

• Successfully complete individual assignments such as: journals, exams and quizzes.

This course is being offered in an asynchronous online classroom format. Key dates are as follows:

Instructional Methodology:

The objectives of this course will be met by incorporating a variety of instructional methods. These methods may include journals, exams, quizzes, group projects, student presentations, written analysis and research.

The goals and objectives of this course prepare students to (1) complete degree requirements; (2) obtain or improve job skills; (3) qualify for a business or accounting job; (4) become an entrepreneur; (5) fulfill personal goals.

Common Course Learning Objectives/Outcomes:

The learning objectives/outcomes will be evaluated through the department designed mid-term and end of semester assessments. More information about the assessments is available under Course Policies. The core concepts are:

1. • the nature and purpose of internal uses of accounting information
   • the fundamental concepts and techniques for planning, control and decision making that are applicable to various types of business entities
   • current theory and practice in management accounting.
2. Course Evaluation / Grading System.

Basis for Grading:

Description of Coursework

Coursework is defined as any and all Assignments, Exams, and Departmental Assessments. Coursework in this class must be completed within the respective beginning and ending dates provided in the Course Schedule section below. These beginning and ending dates represent the window of time for students to complete a coursework activity. Because a window of time is provided instead of a single day upon which to complete a coursework activity, no late coursework is accepted for any reason. The link to Connect will be provided in the Blackboard course.

Syllabus Acknowledgment Assignment

Acknowledge that you have read, understand, and will refer back to the syllabus throughout the semester. It contains important information about course expectations, assignments, and grading policies. This syllabus serves as your guide to successfully navigating the course and sets the standard for communication, participation, and performance. Questions about course policies should be asked early—do not wait until the end of the term.

Concept Overview Video Assignments

These required videos introduce key accounting concepts for each chapter. You must watch them fully and answer the embedded questions to reinforce your understanding. These videos are your starting point and are essential to success in later assignments.

Smartbook Assignments
Smartbook assignments involve interactive reading and adaptive questions that help you focus on areas where you need more practice. Completing these assignments on time will improve your grasp of the material and better prepare you for homework and exams.

Homework Assignments
Homework assignments give you practice applying accounting principles through a variety of problems, allowing you to learn from mistakes and improve your performance.

Lab Assignments
Lab assignments simulate real-world accounting scenarios. These multi-step problems strengthen your analytical thinking and provide deeper application of course content. Labs are more challenging than standard homework and help prepare you for exams and professional practice.

Optional Practice Assignments
Though not graded, these assignments are highly recommended. They mirror the style and difficulty of required work and offer additional chances to review and refine your skills before taking exams or submitting homework.

Exams and Departmental Assessments
Exams and Departmental Assessments test your ability to apply what you’ve learned and are based on Concept Overview Videos, as well as Smartbook, Homework, and Lab Assignments. Exams and Departmental Assessments are proctored and timed and must be completed independently. See the Proctorio Student User Manual PDF file in the Unit 1 Content folder of our Blackboard course for instructions.

Late Work Policy

Strict timelines will be applied to Assignments, Exams, and Assessments (“coursework”) throughout the semester. All coursework will open and close on dates set in the Course Schedule section below, which represents the window of time you have to complete and submit each coursework activity. You should start your coursework days ahead of the date the window closes to give yourself plenty of time.

Coursework may not be submitted late under any circumstances. There will be no exceptions.

Also, a working computer or other compatible device is mandatory to meet the course deadlines. It is important for you to determine a “Plan A, B, and C” of how you will get your coursework done in the event of a computer failure, internet outage, power outage, etc. Austin Community College offers computer labs. Austin Public Library branches have computers free to use as well. These are ways you can get your work done without a working computer of your own. Please let me know if you need help with technology or a place to study.

For a more detailed syllabus, please review the syllabus posted in the Blackboard course. This syllabus is intended to be a brief overview of the course and is subject to change. The final syllabus will be posted in the blackboard course. 

Required:  Managerial Accounting with CONNECT, 5th ed. Whitecotton, Libby and Phillips, McGraw Hill Education

With ACC “First Day Access”, a digital version of the text will be purchased as part of your registration fees for the course. This fee will also include access to CONNECT.  You will use CONNECT for a variety of assignments including tests, homework and labs. CONNECT is an integrated, online learning system that provides you 24/7 access to your study tools and assignments.

If you acquire the eBook as part of your registration, you will have the option to buy a low cost loose-leaf paper version of the book.  If you do not wish to participate in the program, you may "Opt Out". If you "Opt Out" of receiving and paying for your materials via this program, you will be responsible for obtaining those class materials on your own. Instructions for “opting out” will be available on my Blackboard site.

To recap, there are three options:

1.      All Digital Access at the time of registration: E-book and CONNECT.

2.      Digital Access with a Physical Textbook: Students who participate in the program will be eligible to purchase a low cost print upgrade.

3.      Independent purchase of textbook with CONNECT: If you have purchased a used textbook or have "Opted Out" of the program, you must still purchase an access code for CONNECT.

You must “bring” your eBook to class via a computer, tablet or smartphone or the paper copy if purchased.

For a more detailed syllabus, please review the syllabus posted in the Blackboard course. This syllabus is intended to be a brief overview of the course and is subject to change. The final syllabus will be posted in the blackboard course.

For a more detailed syllabus, please review the syllabus posted in the Blackboard course. This syllabus is intended to be a brief overview of the course and is subject to change. The final syllabus will be posted in the blackboard course.

Instructional Methodology:

The objectives of this course will be met by incorporating a variety of instructional methods. These may include lecture, class exams and quizzes, group activities and project, student presentations, class problem-solving, written analysis, spreadsheet, word processing, power point, excel, data analytics, power point activities, and the use of accounting software and online activities and research.

Course Description:

This course is an introduction to communicating accounting information to internal users (enterprise managers). It is a study of the fundamentals of managerial accounting. There is an emphasis on accounting for a manufacturing concern, budgeting, planning, management decision making, and analysis of financial reports. Topics also include cost behavior and control, product cost accumulation and pricing, and responsibility accounting.

Couse Objectives: 

• The nature and purpose of internal uses of accounting information
• The fundamental concepts and techniques for planning, control and decision making that are applicable to various types of business entities
• Current theory and practice in management accounting

Learning Outcomes:

SCANS COMPETENCIES:

SCANS is the Secretary’s Commission on Achieving Necessary Skills. Please go to http://www.austincc.edu/mkt/scans.htm#whatis for complete definitions and explanation of SCANS.  This list summarizes the SCANS competencies addressed in this particular course.

1. Student exhibits responsibility:  Exerts a high level of effort and perseverance toward goal attainment, works hard to become excellent at doing tasks by setting high standards, paying attention to details, working well and displaying a high level of concentration even when assigned an unpleasant task; and displays high standards of attendance, punctuality, enthusiasm, vitality and optimism in approaching and completing tasks.

2. Student acquires information:   Identifies need for data, obtains them from existing sources or creates them, and evaluates their relevance and accuracy. Competently performing the tasks for acquiring data and evaluating information includes posing analytical questions to determine specific information needs, selecting possible information and evaluating its appropriateness, and determining when new information must be created.

3. Student communicates information:  Selects and analyzes information and communicates the result to others using oral, written, graphic, pictorial, or multi-media methods. Competently performing the tasks of communicating and interpreting information to others includes determining information to be communicated, identifying the best methods to present information (i.e. overheads, handouts, etc.), and if necessary, converting to desired format and conveying information to others through a variety of means including oral presentation and written communication.

For a more detailed syllabus, please review the syllabus posted in the Blackboard course. This syllabus is intended to be a brief overview of the course and is subject to change. The final syllabus will be posted in the blackboard course. 

Before enrolling in ACCT 2302, a student must have completed ACCT 2301 or its equivalent with a grade of C or better.

Basic computer skills utilizing internet, word processing, spreadsheet (Excel), and presentation (Power Point) software are recommended for all accounting courses. Generally, all assignments are to be prepared on the computer and presented in a format that would be acceptable in a professional, business environment.  Access to computers is available at the college. Wi-Fi access is available in the parking lots at selected campuses.

Link:  ACC College Policies

The Austin Community College District concealed handgun policy ensures compliance with Section 411.2031 of the Texas Government Code (also known as the Campus Carry Law), while maintaining ACC’s commitment to provide a safe environment for its students, faculty, staff, and visitors.

Beginning August 1, 2017, individuals who are licensed to carry (LTC) may do so on campus premises except in locations and at activities prohibited by state or federal law, or the college’s concealed handgun policy.

It is the responsibility of license holders to conceal their handguns at all times. Persons who see a handgun on campus are asked to contact the ACC Police Department by dialing 222 from a campus phone or 512-223-7999.

If you would like additional information regarding the ACC concealed handgun policy, please see the complete policy online at Campus Carry.

AI is everywhere in today’s world, and learning to use it effectively is an important skill in business and accounting. When used properly, AI is a good thing. It can support your study, help you practice, and deepen your understanding of the course material.

AI tools are permitted and encouraged in study mode only (for practice, exploration, or supplemental understanding). However, AI may not be used to complete or generate answers for graded assignments, quizzes, projects, or exams.

Any use of AI to produce work submitted for a grade is a violation of the Austin Community College academic integrity policy. Students found in violation will be reported to the college for academic misconduct.